This study examine the influence of debt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee on profitability and the impact for earning management. Population for this study was 65 natural resource company listed in Indonesia Stock Exchange Period 2012-2015. Based on purposive sampling method, 21 natural resource company was selected (or 84 observation). Data was selected from the companies? financial reports and analysed by using path analysis. This study found that debt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee simultaneously affect profitability and earning management. Partialy, only independent board affect profitability and only institutional ownership and public ownership affect earning management. Futhermore, profitability can only mediate the affect of institutional ownership, public ownership and independent board to earning management.
| Published by | Universitas Tarumanagara |
| Journal Name | Jurnal Akuntansi |
| Contact Phone | +625655508-9 |
| Contact Name | https://ecojoin.org/index.php/EJA |
| Contact Email | submisipaper@fe.untar.ac.id |
| Location | Kota adm. jakarta barat, Dki jakarta INDONESIA |
| Website | EJA| https://ecojoin.org/index.php/EJA| |
| ISSN | ISSN : 14103591, EISSN : 25498800, DOI : 10.24912, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies |
| Penulis | Agustina, Agustina , Sulia, Sulia , Rice, Rice |
| Publisher Article | Fakultas Ekonomi dan Bisnis Universitas Tarumanagara |
| Subtitle Article | Jurnal Akuntansi Vol 22, No 1 (2018): January 2018 |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | https://ecojoin.org/index.php/… |
| DOI | https://doi.org/10.24912/ja.v22i1.3… |
| DOI Number | DOI: 10.24912/ja.v22i1.320 |
| Download Article [1] | https://ecojoin.org/index.php/EJA/articl… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
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